Jan Vleggeert

Leiden University - Leiden Law School

Dr

P.O. Box 9520

2300 RA Leiden, NL-2300RA

Netherlands

SCHOLARLY PAPERS

3

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Rank 38,465

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Top 38,465

in Total Papers Downloads

2,775

TOTAL CITATIONS

3

Scholarly Papers (3)

1.

How The Netherlands Became a Tax Haven for Multinationals

Number of pages: 23 Posted: 29 Jan 2019
Jan Vleggeert and Henk Vording
Leiden University - Leiden Law School and Leiden University - Leiden Law School
Downloads 1,677 (22,745)

Abstract:

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Tax Havens; MNE Tax Planning

2.

A Tax on Aggressive Tax Planning

Number of pages: 21 Posted: 11 Apr 2017
Jan Vleggeert and Henk Vording
Leiden University - Leiden Law School and Leiden University - Leiden Law School
Downloads 697 (78,713)
Citation 3

Abstract:

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tax avoidance; withholding taxation; aggressive tax planning

3.

State Aid: Time to Investigate Informal Capital Rulings

J. Vleggeert, State Aid: Time to Investigate Informal Capital Rulings (September, 2020). Leiden Law School, Tax Working Paper No. 2020-01.
Number of pages: 23 Posted: 04 Nov 2020
Jan Vleggeert
Leiden University - Leiden Law School
Downloads 401 (155,125)

Abstract:

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State aid, tax rulings, arm’s length principle, informal capital, mismatch, deemed payments, selective advantage, unilateral downward adjustment, double non-taxation, discriminatory